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'G*%J` ` @  ` `  a492.E+%*-Right-Aligned Paragraph Numbers !*% 'G*%S` `  @  2N@   } a592.E+%*-Right-Aligned Paragraph Numbers !*% 'G*%\` `  @hh# hhh a692.E+%*-Right-Aligned Paragraph Numbers !*% 'G*%e` `  hh#@( hh# a792.E+%*-Right-Aligned Paragraph Numbers !*% 'G*%n` `  hh#(@- ( a892.E+%*-Right-Aligned Paragraph Numbers !*% 'G*%w` `  hh#(-@pp2 -ppp 2Qa193.E+%*-Right-Aligned Paragraph Numbers%8'GB*%8@   a293.E+%*-Right-Aligned Paragraph Numbers%8'GB*%A@` `  ` ` ` a393.E+%*-Right-Aligned Paragraph Numbers%8'GB*%J` ` @  ` `  a493.E+%*-Right-Aligned Paragraph Numbers%8'GB*%S` `  @  20FZa593.E+%*-Right-Aligned Paragraph Numbers%8'GB*%\` `  @hh# hhh  S'_ #&J\  P6Qu&P# Appendix A  \  S' We allow Comsat to impose upon users of direct access a surcharge of up to 5.58% over INTELSAT's IUC. The components of the surcharge include an amount for certain Signatory related expenses (1.94%) , recovery of past insurance expenses (3.59%), and recovery of headquarters expenses (0.05%). The calculations used to support these surcharges are explained in Appendix B and C.  Sp'  SH ' . "H 0*0*0*$ "  S'] Appendix B \  S'Calculation of Surcharge for Signatory Related Expenses Appendix B illustrates the methodology used to determine the permitted surcharge for certain Signatoryrelated expenses. As discussed in the Order, the Commission permits Comsat to recover Signatory function expenses, capitalized insurance expense for launches and satellites not insured by INTELSAT, and headquarters account expenses. We find that a surcharge should be calculated by determining what percentage a given expense constitutes of the total IUC payments attributed to U.S. usage and then apply this uniform percentage to the IUC rate. We use the year 1998 as the base year from which to estimate a surcharge. Note: IUC payments for the year 1998 totaled $154.77 million, as provided by Comsat.  S 'Signatory Function Expenses  S ' Comsat incurred $3.005 million in Signatory function expenses. This translates into Signatory function expenses representing 1.94% of total IUC payments made by Comsat in 1998. Assuming 1998 data represents a reasonable estimate of the Signatory function expenses to be incurred by Comsat in the future, Comsat would incur a Signatory function expense of 1.94 cents for each IUC dollar generated in the U.S. for the year 1998. Or, in another sense, Signatory function expenses represent a rate of 1.94% for each IUC dollar attributed to U.S. usage. We therefore conclude that a surcharge of 1.94% for Signatory function expenses would be reasonable.  S@'Insurance Expense Comsat has $22.21 million in capitalized insurance expense attributed to INTELSAT not insuring, or underinsuring, the costs of satellite deployment. This number was calculated by FCC staff as shown in Appendix C. We permit Comsat to include a surcharge for depreciation on this insurance. The depreciation expense is based on depreciating the capitalized insurance over four years, using a straight line depreciation method. This methodology results in a depreciation expense of $5.55 million per year. (Note that the depreciation method we use here parallels Comsat's annualized depreciation rate.) The total expenses for insurance expense recovery amount to $5.553 million, which represents 3.59% of the IUC payments attributed to U.S. usage in 1998. Therefore, we conclude that a surcharge of up to 3.59% for insurance expense recovery would be reasonable.  S '  S 'Headquarters Account Expense Comsat has $330,000 in its capitalized headquarters account expense. We permit Comsat to include a surcharge for depreciation of those capitalized expenses. The depreciation expense is based on depreciating the capitalized insurance over four years, using a straight line depreciation method. This methodology results in a depreciation expense of $82,500 per year ($333,000/4 years). The total expenses for capitalized headquarters account expense amounts to $82,500 which represents"X)0*0*0*'" .05% of the IUC payments attributed to U.S. usage in 1998. Therefore, we find that a surcharge of up to .05% for headquarters account expenses would be reasonable.  S'  S`'Total Surcharge for SignatoryRelated Expenses The total surcharge for Signatoryrelated expenses amounts to 5.58%, which represents the sum of the surcharges for: Signatory function expenses (1.94%), insurance recovery (3.59%), and Headquarters Account Expenses (.05%). "p0*0*0* "  S'_  Appendix C Đ\  S' Calculation of Capitalized Insurance  S' The table in Appendix C illustrates the methodology used to determine capitalized insurance attributed to INTELSAT not insuring, or underinsuring, the costs of satellite deployment. Comsat provided the Commission data about the insurance it has purchased on launch and postseparation, as well as topoff insurance. It did not provide the Commission a detailed depreciation schedule for insurance. As a result, Comsat failed to illustrate the calculation to support the $31 million of insurance it claims remains capitalized, or undepreciated. Commission staff calculated the undepreciated amount of Comsat's insurance expenses for each satellite, excluding Comsat's expenditures for insurance on the original insurance. The calculation only includes insurance purchased by Comsat and does not include insurance purchased by INTELSAT. Column 12 in the table shows the Commission's estimation of the undepreciated amount of insurance. The amount in Column 12 is based on calculating the total amount of insurance payments incurred by Comsat after excluding insurance on insurance, (Column 9), and then calculating the depreciation expense per year based on the life of the satellites (Column 10). The depreciation per year is then multiplied by years remaining for the different satellites (Column 11) to arrive at the total estimated undepreciated amount (Column 12). The total is $22.212 million. "@0*0*0*"  S'] Appendix D   S'\ Savings After Permitting Surcharge for Switched Voice and Private Line Services The savings are calculated by comparing Comsat's current tariff rates to Intelsat's tariff rates, after including a surcharge of 5.58% (see Appendix A). Using the first line item in Voice IDR as an example, Comsat's current rate is $1000 per month. The rate under direct access is $295 per month. The rate under direct access after permitting a surcharge of 5.58% is $311 per month. For an INTELSAT user that takes advantage of direct access, the user would save $689 per month. This translates into a savings of 68.9% ($689/$1000). Savings for the major IDR and IBS services after the direct access surcharge are shown in the table in Appendix D. "H 0*0*0* "  S'^ Appendix E \  S' Savings After Permitting Surcharge for Full Time and OccasionalUse Video Services  S8' The savings are calculated by comparing Comsat's current tariff rates to Intelsat's tariff rates, after including a surcharge of 5.58% (see Appendix A). Using the first line item in listed in the Appendix E table, Comsat's current rate is $1,972,800 per year. The rate under direct access is $1,440,000 per year. The rate under direct access after permitting a surcharge of 5.58% is $1,520,352 per year. For a INTELSAT user that takes advantage of direct access, the user would save $452,448 per year ($1,972,800 $1,520,352). This translates into a savings of 22.93% ($452,448/$1,972,800). Savings for the major video services after the direct access surcharge are shown in the table in Appendix E.